Adoption of the Accounting Standard for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「The “Accounting Standard for Presentation of Current Income Taxes, Resident Taxes and Business Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. The Company disclosed that the change in accounting policy had no effect on the consolidated financial statements.」
The Group disclosed that it applied the 2022 Revised Accounting Standard and related standards from the beginning of the FY2025 consolidated fiscal year, with no impact on the consolidated financial statements from the change in accounting policy. - FY2025-H1First statedAnnual report
「The “Accounting Standard for Current Income Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the interim consolidated accounting period. With respect to the revisions concerning the presentation category for current income taxes (taxation of other comprehensive income), the Group follows the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Implementation Guidance”). The change in accounting policy had no impact on the interim consolidated financial statements.」
The 2022 amendments to the accounting standards and guidance on the classification of income taxes were applied from the beginning of the interim consolidated accounting period, with no effect on the interim consolidated financial statements.